Owner Occupancy Credit

Real Estate Property Tax Rollback Exemptions are forms of property tax relief. Every property taxpayer receives the non-business tax credit. This became law several years ago with the enactment of the state income tax.

The Auditor's office also administers the Owner Occupancy Property Tax Reduction Law passed in 1979 for residential and agricultural parcels on which there is a homesite occupied by the owner.

To receive the Owner Occupancy tax reduction you must: own the home, occupy the home as your principal place of residence, and apply with the County Auditor between January 1st and December 31st.

The reduction applies to the homesite and the home itself. It does not apply to: rental homes or apartments, homes occupied by someone other than the owner, homes owned by corporations, partnerships, associations or groups, units within a building primarily for retail, commercial or other non-residential purposes, manufactured or mobile homes taxed under the depreciation method (see Manufactured Homes) and excess acreage over one acre.

Please check your tax bill to see if you are already receiving the reduction.

Please contact our office if you feel you qualify, but may not be receiving this benefit.

Applications may be filed with the Athens County Auditor’s Office between January 1st and December 31st.

DTE 105C Application for Owner-Occupancy Tax Reduction (30 KB)